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The purpose of this research is to examine, from the self-efficacy standpoint, the factors that influence medical tourists' use of social media for travel planning. To that end, this study presents a conceptual framework for evaluating medical tourists' online behaviour and empirically tests the model's validity by examining various dimensions of self-efficacy.

A sample of 224 people who searched for medical tourism information online was used in this study. Partial least squares structural equation modelling (PLS-SEM) was employed to test the proposed model with data from an online questionnaire survey.

The findings suggest that sources of self-efficacy reinforce one's belief in the ability to use social media for medical travel planning purposes. According to the structural model analysis results, with the exception of social persuasion (SP), all of the proposed factors were significant sources of self-efficacy.

The findings can assist medical tourism providers in optimising online searches for medical travel information, as well as medical tourism destination marketers in directing the tourism providers' marketing efforts towards the use of social media to target potential medical tourists more efficiently and on a larger scale.

This study is being conducted in response to a significant knowledge gap in identifying the factors that influence medical tourists' online behaviour. This information can help medical tourism destination marketers gain a competitive advantage by using social media to target potential medical tourists more effectively and on a larger scale.

This study aims to investigate the nature of management accounting (MA) change and the institutional pressures driving the change using the context of an emerging economy – Bangladesh.

The study collected data from 20 listed companies in Bangladesh through in-depth interviews. It uses the typology of MA change proposed by Sulaiman and Mitchell (2005) in identifying the nature and extent of MA change executed during the preceding three years. A modified version of Granlund and Lukka’s (1998) model is used to identify and explain the impact of institutional and economic pressures on MA change.

This study finds that MA changes have taken place in the Bangladeshi listed companies in the forms of modification, addition and replacement during the preceding three years. The findings also showed that mimetic and coercive pressures influence the adoption of new MA techniques or changes in the existing MAP. The impact of economic forces (specifically the advancement of operating technology and competition intensity) on MA change is also well evident.

This study focuses on the typology of MA change and the institutional forces affecting the MA change, which have rarely been addressed in the context of an emerging and developing economy.